2024 (1) TMI 724

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....Commercial training and Coaching under franchise agreement with M/s. Society for Information Technology Development, Kannur, Kerala. 2. Shri Vinay Kansara, Learned Counsel fairly concedes that on merit the issue stands decided against them in terms of this Tribunal's Final Order No A/11188 -11189/2022 dated 07.10.2022 in the case of Advance Computer Education. However, he submits that in the said case on the identical facts and the issue involved, the demand for extended period was dropped. Therefore, the same may be followed and set aside the demand for the extended period. 2.1 He further submits that in the present case the assesse is Drushti Computer Centre under Drushti Charitable Trust whereas the show cause notice, Order-In- ....

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...., 1994. (ii) The interest at the appropriate rate should not be demanded/recovered from them under Section 75 of the Finance Act, 1994 on the amount of service tax mentioned at (i) above. (iii) Penalty should not be imposed upon them under Section 76, 77 and 78 of the Finance Act, 1994. 7. Shri Jadav Arunkant (Prop of M/s Drushti Computer Centre), C/o Allied High School, Opp JB Modi Park, Bharti Nagar, Bharuch are hereby directed to produce at the time of showing cause all the evidence upon which they intend to rely in support of their defense." 4.1 Against the said show cause notice, the operating portion of the Order-In-Original is reproduced below:- (i) I confirm the demand made vide Show Cause Noti....

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....ided such penalty is also paid within thirty days." 4.2 The Learned Commissioner (Appeals) also upheld the Order-In-Original against Shri Arunkant Jadav. We find that the appellant before the Adjudicating Authority as well as before the Commissioner (Appeals) raised this ground which was recorded and the same is reproduced below:- Order-In- Original dated 26.10.2010 "10. They have further stated that it has been alleged in the SCN that the notice is using the brand name and trade name of M/S SITD but has not been clarified which brand name or trade name is being used. They further stated that as a matter of fact the notice operates the computer study centre under the name of 'Drushti Computer Centre' and the same is m....